# 商法 / Commercial Code — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/commercial-code/suppl-3491-21. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 商法 (Commercial Code), 明治三十二年法律第四十八号 - English title "Commercial Code": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-3491-21` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/commercial-code/suppl-3491-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/132AC0000000048/suppl-3491-21 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 昭和四九年四月二日法律第二一号 suppl-3491-21 · https://japanlaw.org/en/commercial-code/suppl-3491-21 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3491-21/art-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-1 **第一項** この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。ただし、商法第二百九条第一項、第二百四十条第二項、第二百五十六条ノ三、第二百八十条ノ二第一項、第二百八十条ノ六第三号、第二百八十条ノ七、第二百八十八条ノ二、第二百九十三条ノ二、第二百九十三条ノ三第三項、第二百九十三条ノ四第二項、第三百四十一条ノ二、第三百四十一条ノ七、第三百七十九条第一項及び第四百九十八条ノ二の各改正規定、同法第二百五十六条ノ四を削る改正規定、同法第二百八十条ノ九の次に一条を加える改正規定、同法第三百四十一条ノ二の次に四条を加える改正規定、同法第四百六条ノ二の次に一条を加える改正規定並びに次条、附則第五条及び第十条から第十三条までの規定は、公布の日から施行する。 suppl-3491-21/art-1/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that the provisions amending Article 209, paragraph (1), Article 240, paragraph (2), Article 256-3, Article 280-2, paragraph (1), Article 280-6, item (iii), Article 280-7, Article 288-2, Article 293-2, Article 293-3, paragraph (3), Article 293-4, paragraph (2), Article 341-2, Article 341-7, Article 379, paragraph (1), and Article 498-2 of the Commercial Code, the provisions deleting Article 256-4 of that Code, the provisions adding one Article after Article 280-9 of that Code, the provisions adding four Articles after Article 341-2 of that Code, the provisions adding one Article after Article 406-2 of that Code, and the provisions of the following Article, Article 5, and Articles 10 through 13 of the Supplementary Provisions come into effect as of the date of promulgation. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3491-21/art-2 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-2 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-2 **第一項** この法律による改正後の商法の規定は、特別の定めがある場合を除いては、当該改正規定の施行前に生じた事項にも適用する。ただし、改正前の商法の規定によつて生じた効力を妨げない。 suppl-3491-21/art-2/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-2/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-2/par-1 The provisions of the Commercial Code as amended by this Act also apply to matters that arose before the effective date of the relevant amending provisions, except where there are special provisions; provided, however, that this does not impair the effect that arose under the provisions of the Commercial Code before the amendment. machine translation, not official ### 第三条（商業帳簿等に関する経過措置） — Transitional Measures Concerning Commercial Books, etc. caption: machine translation, not official suppl-3491-21/art-3 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3 **第一項** この法律の施行の際現に商人である者がこの法律の施行後最初に到来する改正後の商法第三十三条の一定の時期（会社にあつては、決算期をいう。以下この条及び次条において同じ。）以前において作成すべき商業帳簿及びその附属明細書並びに当該一定の時期以前においてする計算及び当該一定の時期に関する計算に関しては、この法律の施行後も、なお従前の例による。 suppl-3491-21/art-3/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3/par-1 With regard to the commercial books and their supporting schedules that a person who is a merchant at the time this Act comes into effect is to prepare on or before the fixed time in Article 33 of the Commercial Code as amended that first arrives after this Act comes into effect (in the case of a company, this means the account closing day; the same applies in this Article and the following Article), and the calculations made on or before that fixed time and the calculations relating to that fixed time, the provisions then in force continue to govern even after this Act comes into effect. machine translation, not official ### 第四条（流動資産及び固定資産の評価に関する経過措置） — Transitional Measures Concerning the Valuation of Current Assets and Fixed Assets caption: machine translation, not official suppl-3491-21/art-4 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-4 **第一項** 改正後の商法第三十四条第一号及び第二号の規定の適用については、この法律の施行の際現に株式会社以外の商人である者がこの法律の施行後最初に到来する改正後の商法第三十三条の一定の時期以前に取得し、又は製作した資産は、当該一定の時期において附することができる最高価額（その額の範囲内で別に附した価額があるときは、その価額）をもつて、当該一定の時期の翌日に取得し、又は製作したものとみなす。 suppl-3491-21/art-4/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-4/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-4/par-1 In applying the provisions of Article 34, items (i) and (ii) of the Commercial Code as amended, assets that a person who is a merchant other than a stock company at the time this Act comes into effect acquired or produced on or before the fixed time in Article 33 of the Commercial Code as amended that first arrives after this Act comes into effect are deemed to have been acquired or produced on the day following that fixed time, at the maximum price that may be assigned at that fixed time (or, if there is a value separately assigned within the range of that amount, that value). machine translation, not official ### 第五条（累積投票に関する経過措置） — Transitional Measures Concerning Cumulative Voting caption: machine translation, not official suppl-3491-21/art-5 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-5 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-5 **第一項** 商法第二百五十六条ノ三の改正規定及び同法第二百五十六条ノ四を削る改正規定の施行の際現に取締役の選任について累積投票によらないことを定めた定款には、発行済株式の総数の四分の一以上に当たる株式を有する株主が累積投票によるべきことを求めることができる旨の定めがあるものとみなす。ただし、発行済株式の総数の四分の一以下の割合以上に当たる株式を有する株主がその請求をすることができる旨の定めがある場合は、この限りでない。 suppl-3491-21/art-5/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-5/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-5/par-1 An article of incorporation that, at the time the provisions amending Article 256-3 of the Commercial Code and the provisions deleting Article 256-4 of that Code come into effect, provides that cumulative voting is not to be used for the election of directors is deemed to contain a provision that a shareholder holding shares equivalent to one-fourth or more of the total number of issued shares may demand that cumulative voting be used; provided, however, that this does not apply where there is a provision that a shareholder holding shares equivalent to a proportion of one-fourth or less of the total number of issued shares, or more, may make that demand. machine translation, not official ### 第六条（会社と取締役又は清算人との間の訴えについての会社代表に関する経過措置） — Transitional Measures Concerning Representation of a Company in an Action between the Company and a Director or Liquidator caption: machine translation, not official suppl-3491-21/art-6 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-6 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-6 **第一項** この法律の施行の際現に存する株式会社が取締役若しくは清算人に対し、又は取締役若しくは清算人がその会社に対して提起する訴えについて会社を代表すべき者に関しては、この法律の施行後最初に到来する決算期に関する定時総会の終結前は、この法律の施行後も、なお従前の例による。 suppl-3491-21/art-6/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-6/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-6/par-1 With regard to the person who is to represent the company in an action that a stock company existing at the time this Act comes into effect brings against a director or liquidator, or that a director or liquidator brings against that company, the provisions then in force continue to govern even after this Act comes into effect, until the close of the ordinary general meeting relating to the first account closing day that arrives after this Act comes into effect. machine translation, not official ### 第七条（監査役に関する経過措置） — Transitional Measures Concerning Company Auditors caption: machine translation, not official suppl-3491-21/art-7 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-7 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-7 **第一項** この法律の施行の際現に存する株式会社の監査役で、この法律の施行後最初に到来する決算期に関する定時総会の終結前に在任するものに関しては、この法律の施行後も、なお従前の例による。 suppl-3491-21/art-7/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-7/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-7/par-1 With regard to a company auditor of a stock company existing at the time this Act comes into effect who is in office before the close of the ordinary general meeting relating to the first account closing day that arrives after this Act comes into effect, the provisions then in force continue to govern even after this Act comes into effect. machine translation, not official **第二項** 前項の定時総会の終結の際現に在任する監査役は、同項の定時総会の終結と同時に退任する。 suppl-3491-21/art-7/par-2 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-7/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-7/par-2 A company auditor who is in office at the close of the ordinary general meeting referred to in the preceding paragraph retires at the same time as the close of that ordinary general meeting. machine translation, not official ### 第八条（定時総会の招集の通知に添附すべき書類に関する経過措置） — Transitional Measures Concerning Documents to Be Attached to the Notice of Convocation of an Ordinary General Meeting caption: machine translation, not official suppl-3491-21/art-8 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-8 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-8 **第一項** 改正後の商法第二百八十三条第二項の規定は、この法律の施行後最初に到来する決算期以前の決算期に関する定時総会については、適用しない。 suppl-3491-21/art-8/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-8/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-8/par-1 The provisions of Article 283, paragraph (2) of the Commercial Code as amended do not apply to an ordinary general meeting relating to an account closing day on or before the first account closing day that arrives after this Act comes into effect. machine translation, not official ### 第九条（子会社の株式の評価に関する経過措置） — Transitional Measures Concerning the Valuation of Shares of Subsidiaries caption: machine translation, not official suppl-3491-21/art-9 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-9 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-9 **第一項** この法律の施行の際現に存する株式会社がこの法律の施行後最初に到来する決算期において附則第三条の規定によりなおその例によるものとされる改正前の商法第二百八十五条ノ六第二項において準用する同法第二百八十五条ノ二第二項の規定により子会社の株式に時価を附した場合においては、改正後の商法第二百八十五条ノ六第一項及び同条第二項において準用する同法第二百八十五条ノ二第一項ただし書の規定の適用については、その附した時価を取得価額とみなす。 suppl-3491-21/art-9/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-9/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-9/par-1 Where a stock company existing at the time this Act comes into effect has assigned a market price to shares of a subsidiary, at the first account closing day that arrives after this Act comes into effect, pursuant to the provisions of Article 285-2, paragraph (2) of the Commercial Code as applied mutatis mutandis pursuant to Article 285-6, paragraph (2) of that Code before the amendment, which is still to be followed pursuant to the provisions of Article 3 of the Supplementary Provisions, then for the purpose of applying Article 285-6, paragraph (1) of the Commercial Code as amended and the proviso to Article 285-2, paragraph (1) of that Code as applied mutatis mutandis pursuant to Article 285-6, paragraph (2), the market price so assigned is deemed to be the acquisition cost. machine translation, not official ### 第十条（株式による配当に関する経過措置） — Transitional Measures Concerning Dividends in Shares caption: machine translation, not official suppl-3491-21/art-10 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-10 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-10 **第一項** 商法第二百九十三条ノ二の改正規定の施行前に株主総会の招集に関する取締役会の決議があつた場合において、その株主総会の決議をもつて利益の配当の全部又は一部を新たに発行する株式をもつてするときは、その改正規定の施行後も、なお従前の例による。 suppl-3491-21/art-10/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-10/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-10/par-1 If a resolution of the board of directors on the convocation of a shareholders meeting was made before the provisions amending Article 293-2 of the Commercial Code come into effect, and all or part of a dividend of profits is to be made in newly issued shares by a resolution of that shareholders meeting, the provisions then in force continue to govern even after those amending provisions come into effect. machine translation, not official ### 第十一条（転換社債の発行に関する経過措置） — Transitional Measures Concerning the Issue of Convertible Bonds caption: machine translation, not official suppl-3491-21/art-11 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-11 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-11 **第一項** 転換社債に関する改正規定の施行前に転換社債の発行の決議があつたときは、その転換社債の発行に関しては、その改正規定の施行後も、なお従前の例による。 suppl-3491-21/art-11/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-11/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-11/par-1 If a resolution to issue convertible bonds was made before the provisions amending the provisions concerning convertible bonds come into effect, the provisions then in force continue to govern the issue of those convertible bonds even after those amending provisions come into effect. machine translation, not official ### 第十二条（資本の減少に関する経過措置） — Transitional Measures Concerning Capital Reduction caption: machine translation, not official suppl-3491-21/art-12 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-12 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-12 **第一項** 商法第三百七十九条第一項の改正規定の施行前に資本の減少の決議があつたときは、その資本の減少に関しては、その改正規定の施行後も、なお従前の例による。 suppl-3491-21/art-12/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-12/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-12/par-1 If a resolution on a capital reduction was made before the provisions amending Article 379, paragraph (1) of the Commercial Code come into effect, the provisions then in force continue to govern that capital reduction even after those amending provisions come into effect. machine translation, not official ### 第十三条（休眠会社に関する特例） — Special Provisions on Dormant Companies caption: machine translation, not official suppl-3491-21/art-13 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13 **第一項** 昭和四十九年十月一日において、最後の登記をした後十年を経過している株式会社は、その日に解散したものとみなす。 suppl-3491-21/art-13/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13/par-1 A stock company for which 10 years have elapsed after its last registration on October 1, 1974 is deemed to have been dissolved on that day. machine translation, not official **第二項** 改正後の商法第四百六条ノ三第三項の規定は、前項の場合について準用する。 suppl-3491-21/art-13/par-2 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13/par-2 The provisions of Article 406-3, paragraph (3) of the Commercial Code as amended apply mutatis mutandis to the case referred to in the preceding paragraph. machine translation, not official **第三項** 商業登記法（昭和三十八年法律第百二十五号）第九十一条の二の規定は、第一項の規定による解散の登記について準用する。 suppl-3491-21/art-13/par-3 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13/par-3 The provisions of Article 91-2 of the Commercial Registration Act (Act No. 125 of 1963) apply mutatis mutandis to the registration of dissolution under the provisions of paragraph (1). machine translation, not official ### 第十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-3491-21/art-14 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-14 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-14 **第一項** この法律の施行前にした行為及びこの法律附則の規定により従前の例によることとされる事項に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3491-21/art-14/par-1 · https://japanlaw.org/en/commercial-code/suppl-3491-21/art-14/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-14/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect that relate to matters for which the provisions then in force are to be followed under the provisions of the Supplementary Provisions of this Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3491-21/art-1/par-1: 次条 → 商法 附則第二条 (Supplementary Provisions, Article 2), suppl-3491-21/art-2 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-2 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-2 - suppl-3491-21/art-1/par-1: 附則第五条 → 商法 附則第五条 (Supplementary Provisions, Article 5), suppl-3491-21/art-5 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-5 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-5 - suppl-3491-21/art-1/par-1: 第十条から第十三条まで → 商法 附則第十条 (Supplementary Provisions, Article 10), suppl-3491-21/art-10 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-10 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-10 - suppl-3491-21/art-1/par-1: 第十条から第十三条まで → 商法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3491-21/art-11 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-11 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-11 - suppl-3491-21/art-1/par-1: 第十条から第十三条まで → 商法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3491-21/art-12 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-12 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-12 - suppl-3491-21/art-1/par-1: 第十条から第十三条まで → 商法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3491-21/art-13 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13 - suppl-3491-21/art-3/par-1: この条 → 商法 附則第三条 (Supplementary Provisions, Article 3), suppl-3491-21/art-3 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3 - suppl-3491-21/art-3/par-1: 次条 → 商法 附則第四条 (Supplementary Provisions, Article 4), suppl-3491-21/art-4 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-4 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-4 - suppl-3491-21/art-7/par-2: 前項 → 商法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3491-21/art-7/par-1 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-7/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-7/par-1 - suppl-3491-21/art-9/par-1: 附則第三条 → 商法 附則第三条 (Supplementary Provisions, Article 3), suppl-3491-21/art-3 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3 - suppl-3491-21/art-13/par-2: 前項 → 商法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3491-21/art-13/par-1 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13/par-1 - suppl-3491-21/art-13/par-3: 商業登記法（昭和三十八年法律第百二十五号）第九十一条の二 → e-Gov law 338AC0000000125, 第九十一条の二 (Article 91-2), art-91-2 — not held in this collection - suppl-3491-21/art-13/par-3: 第一項 → 商法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3491-21/art-13/par-1 — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 商法 附則第一条第一項（施行期日） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-1/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-1/par-1 - 商法 附則第三条第一項（商業帳簿等に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-3/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-3/par-1 - 商法 附則第七条第二項（監査役に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-7/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-7/par-2 - 商法 附則第九条第一項（子会社の株式の評価に関する経過措置） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-9/par-1 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-9/par-1 - 商法 附則第十三条第二項（休眠会社に関する特例） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13/par-2 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13/par-2 - 商法 附則第十三条第三項（休眠会社に関する特例） — https://japanlaw.org/en/commercial-code/suppl-3491-21/art-13/par-3 · https://japanlaw.org/l/132AC0000000048/suppl-3491-21/art-13/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 商法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/132AC0000000048/20260624_508AC0000000046), retrieved 2026-11-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Commercial Code — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4293/tb), retrieved 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-002, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch commercial-code-20261105T141039-004, translated 2026-11-05 - This site's parser, version 224 — 商法 — structure, counts, cross-references and defined terms, computed 2026-11-05